LED has been widely used in many applications such as indicative marks application and indoor/outdoor lighting application, due to its long theoretical lifetime, low energy consumption, eco-friendly characteristic and the like. As we all know, the most crucial factor affecting the lifetime of LED is LED's heat radiation, and this is especially true for high-power LED. Existing method of making a heat radiating structure for high-power LED mainly includes successively connecting a heat sink, an aluminum substrate, a heat conductive silicone grease, a heat radiating plate and other parts together, the LED thus connects with the aluminum substrate through the heat sink, this is a simple method, however, the resulting heat radiating structure has poor performance in thermal conduction and radiation, which is largely ascribed to the structural setting of the aluminum substrate, this poor performance hence greatly affects the application field as well as the application range of the LED. The aluminum substrate is usually formed by successively superposing a protective oil layer, a copper foil layer, an insulating layer and an aluminum plate layer, whilst the insulating layer plays a positive role in electric insulation, it plays a role in thermal insulation which is not expected, hence heat produced by the LED cannot be removed timely, which finally largely affects the lifetime of the LED. Consequently, technological innovations should be made in the field of making heat radiating structures for LED to realize differentiated heat radiating structures and to solve the problem of heat radiation of the LED.